On 28 September 2026, the Financial Administration confirmed that the annual allocation of the 0.5% personal income tax designation for charitable donations will be disbursed on 30 September 2026. This mechanism, governed by Article 92 of the Personal Income Tax Act (ZDoh-2), allows taxpayers to direct 0.5% of their settled income tax to eligible non-governmental organizations, religious communities, or humanitarian organizations registered in the Republic of Slovenia. For the 2025 tax year (filed in 2026), over €18 million will be distributed to more than 3,500 approved beneficiaries. The funds originate from the 2025 annual tax returns processed by FURS, where taxpayers indicated a recipient code on their tax declaration. Organizations must maintain valid registration in the FURS beneficiary registry and comply with transparency reporting requirements. The 2026 allocation includes enhanced verification procedures to prevent misuse, including cross-checks with the Register of Legal Entities and the Court Register.
Key Takeaways
- €18 Million Disbursed: Over 3,500 eligible NGOs and humanitarian organizations will receive funds on 30 September 2026, reflecting taxpayer designations from 2025 tax returns.
- Eligibility Verification: Beneficiaries must be registered in the FURS donor registry by 31 May of the tax year and submit annual activity reports; new anti-fraud checks have been implemented for 2026.
- Taxpayer Impact: The designation does not increase tax liability; it redirects a portion of paid tax. Taxpayers can verify their chosen beneficiary received funds via the eDavki portal after disbursement.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement